State Tax Maps
Interactive state-by-state reference maps. Compare capital gains tax rules, estate exemptions, opportunity zone conformity, filing status multipliers, and marital property paradigms across all 50 states and key localities.
QSBS Conformity · IRC §1202
State conformity to the qualified small business stock gain exclusion (up to 100% for stock held 5+ years). Non-conforming states tax the full gain at ordinary income rates.
No income tax (moot)
Conforms to IRC §1202
Partial conformity
Does not conform
N/A / territory
fed·salt · every value cited to primary .gov statute · click any state for the sourcefed-salt.com
TY2025. CA does not conform. MN partially conforms (pre-July 4, 2025 stock retains the exclusion; later acquisitions require an addback). OR conforms for TY2025 only; SB 1507 (2026 Or. Laws Ch. 142) decouples Oregon from §1202 effective TY2026. NJ, PA, and others do not conform. Click each tile for the verbatim cited source.